公司治理文化与会计信息披露互动:理论与案例

Interaction between Corporate Governance Culture and Accounting Information Disclosure:Theory and Cases

公司治理制度遵从民主决策和监督原则,公司治理文化的精髓是责任和诚信;会计信息披露是代理人与外部利益相关者沟通的制度安排,客观公正是会计信息披露的价值取向,公司治理文化与会计信息披露之间存在互动关系。公司治理文化模式取决于企业权力配置格局和治理主体的诚信。案例研究表明,公司治理文化对会计信息披露发挥了主导作用;会计信息披露不仅反映公司治理的结果,体现公司治理文化特征,而且还反作用于公司治理。

Corporate governance institutions comply with democratic decisions and supervision.The core of corporate governance culture is responsibility and integrity.Accounting information disclosure is an institution through which agents correspond with the outer stakeholders.Objectivity and fairness is the value orientation of accounting information disclosure.Interaction exists between corporate governance culture and accounting information disclosure.The pattern of corporate governance culture lies in the distribution of the corporate governance rights and integrity of corporate governors.The case study indicates that corporate governance culture dominates accounting information disclosure.Accounting information disclosures not only embody the characteristic of corporate governance culture,but also counteract with corporate governance.